SULEKHA POLAVARAPU KUMAR,USA vs. ADIT (INT TAXN)-1, HYDERABAD
आयकर अपीलीय अधिकरण, हैदराबाद पीठ
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ‘A’ Bench, Hyderabad
Before Shri Laliet Kumar, Judicial Member and Shri Manjunatha G., Accountant Member
आ.अपी.सं /ITA No.1267/Hyd/2024
(निर्धारण वर्ा/Assessment Year: 2019-20)
Sulekha Polavarapu
Kumar
USA
[PAN : CFzPK7545E]
Vs. ADIT (Int.Taxn)-1
Hyderabad
(Appellant)
(Respondent)
निर्धाररती द्वधरध/Assessee by: Shri C.Ramesh, AR
(through Hybrid mode)
रधजस् व द्वधरध/Revenue by: Shri B.Bala Krishna, CIT-DR
सुिवधई की तधरीख/Date of hearing: 05/02/2025
घोर्णध की तधरीख/Date of Pronouncement:
05/02/2025
आदेश / ORDER
PER. MANJUNATHA G., A.M:
Aggrieved by the order dated 29.10.2024 passed by the ADIT (International Taxation)-1, Hyderabad, assessee preferred this appeal, pertaining to A.Y.2019-20. 2. At the outset, during the course of appeal hearing, learned counsel for the assessee, Shri C.Ramesh, CA submitted that the assessee would like to withdrawal the appeal on the ground that the assessee has settled the tax dispute under Vivad Se Vishwas
Scheme, 2024 and claimed that the competent authority has 2
ITA 545/Hyd/2024 & ITA-TP 96/Hyd/2022
Amardeep Lakhtakia and EnerSys India Batteries Pvt.Ltd.
issued Form 2 under the Scheme. The learned counsel for the assessee further submitted that the appeal filed by the assessee may be dismissed with a liberty to reinstate the appeal, in case, for any reason, the application filed by the assessee under Vivad
Se Vishwas Scheme, 2024 is rejected by the competent authority.
The Ld.DR present for the revenue did not raise any objection for withdrawal of the appeal filed by the assessee.
We have heard both the parties and considered the relevant application filed by the assessee for withdrawal of the appeal. We find that the assessee has filed application under Vivad Se Vishwas Scheme, 2024 and the competent authority has issued Form 2 and determined the total tax payable under the Direct Tax Vivad Se Vishwas Scheme, 2024. Since the assessee has settled the dispute under the Vivad Se Vishwas Scheme, 2024 and also filed letter for withdrawal of the appeal, we dismiss the appeal filed by the assessee as withdrawn. We have also given liberty to the assessee to file an application for reinstatement of appeal, in case for any reason, the application filed by the assessee under Vivad Se Vishwas Scheme, 2024 is rejected.
In the result, appeal filed by the assessee is dismissed.
ITA 545/Hyd/2024 & ITA-TP 96/Hyd/2022
Amardeep Lakhtakia and EnerSys India Batteries Pvt.Ltd.
Order pronounced in the Open Court on 5th February,
2025. (LALIET KUMAR)
JUDICIAL MEMBER
Hyderabad, dated 5th February, 2025
L.Rama, SPS
Copy to:
S.No Addresses
1
Ms.Sulekha Polavarapu Kumar, 8931, Whimsey
Ridge, Fair Qaks, Texas – 78015 USA
No.302, Peace Court Apt. Street No.1, Uma Nagar,
BEG, Hyderabad
2. The ADIT (International Taxation)-1, Hyderabad
3. The Pr.CIT, Hyderabad
4. The DR, ITAT Hyderabad Benches
5. Guard File
By Order